Whilst you don't "need" an Apple account to setup a Mac, using a Macbook without an account may not be viable for a lot of people.

First and foremost, you cannot install any applications through the primary method of app installation, which is the App Store.

You also cannot use certain applications like iMovie (which is pre-installed) without an Apple Account.

MacOS will always prompt you in the Settings to sign in with iCloud. Opt into Betas, including Public and Developer Betas are not possible without an iCloud account.

The Apple land is miles better than the Microsoft land, which you aptly point out though.